sale of vacant land 'in the course or furtherance' of an enterprise new GST treatment of retirement village accommodation

the application of GST to the sale of separately titled serviced apartments and holiday accommodation - the rewrite of GSTR 2000/20

deposits for Division 99 purposes, and consequences on release or forfeiture

changes in use of property and Division 129 adjustments.

This was also presented on 20 May 2005 at the 2005 North Queensland Convention in Townsville and on 8 July at the 34th Queensland State Convention.

Author profile:

Lachlan Wolfers CTA

Lachlan is the leader of KPMG’s Indirect Tax practice
in China and a member of KPMG’s Global Indirect Taxes leadership
team. He was formerly a director of The Tax Institute, and leader of
KPMG’s Indirect Taxes and Tax Controversy practices in Australia
prior to his relocation to China in 2011. In his current role, Lachlan is
assisting multinational companies transition to VAT in China. He is a
frequent presenter and media commentator on VAT issues in China,
and is currently advising China’s Ministry of Finance and State
Administration of Taxation on several tax reforms, including VAT and
Advance Rulings. Current at 27 August 2012

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